Scottish take-home pay calculator 2026/27
Scotland uses its own income tax bands — 19% to 48% — on top of the same personal allowance and National Insurance as the rest of the UK. The higher Scottish rates start at much lower incomes, so take-home pay diverges from England, Wales and Northern Ireland most visibly above about £43,662. Use the calculator on the homepage with the Scotland region, or open a Scotland amount page below.
Scottish income tax bands 2026/27
| Band | Rate | Gross income |
|---|---|---|
| Starter | 19% | £12,571 – £16,537 |
| Basic | 20% | £16,538 – £29,526 |
| Intermediate | 21% | £29,527 – £43,662 |
| Higher | 42% | £43,663 – £75,000 |
| Advanced | 45% | £75,001 – £125,140 |
| Top | 48% | over £125,140 |
Ranges are gross income with the standard personal allowance. Source: Scottish Government.
Take-home pay Scotland at key salaries
| Gross | Rest of UK take-home | Scotland take-home | Difference | Links |
|---|---|---|---|---|
| £20,000 | £17,919.60 | £17,959.27 | +£39.67 | Rest of UK · Scotland |
| £30,000 | £25,119.60 | £25,154.53 | +£34.93 | Rest of UK · Scotland |
| £40,000 | £32,319.60 | £32,254.53 | −£65.07 | Rest of UK · Scotland |
| £50,000 | £39,519.60 | £38,023.55 | −£1,496.05 | Rest of UK · Scotland |
| £60,000 | £45,357.40 | £43,607.35 | −£1,750.05 | Rest of UK · Scotland |
| £75,000 | £54,057.40 | £52,007.35 | −£2,050.05 | Rest of UK · Scotland |
| £100,000 | £68,557.40 | £65,257.35 | −£3,300.05 | Rest of UK · Scotland |
Negative differences mean Scotland takes home less. NI is identical; the gap is entirely income tax.
Scotland after-tax pages
- £20,000 after tax Scotland
- £25,000 after tax Scotland
- £28,000 after tax Scotland
- £30,000 after tax Scotland
- £32,000 after tax Scotland
- £35,000 after tax Scotland
- £38,000 after tax Scotland
- £40,000 after tax Scotland
- £42,000 after tax Scotland
- £43,662 after tax Scotland
- £45,000 after tax Scotland
- £50,000 after tax Scotland
- £55,000 after tax Scotland
- £60,000 after tax Scotland
- £70,000 after tax Scotland
- £75,000 after tax Scotland
- £80,000 after tax Scotland
- £100,000 after tax Scotland